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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Rizka Destiana
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Penguatan Kecerdasan Linguistik Sebagai Penunjang Bisnis Dan Financial Sustainability Pada Usaha Mikro Di Desa Wisata Pulau Mubut Sugeng Riadi; Yulinda Yulinda; Andi Erna Mulyana; Mia Syafrina; Desi Ratna Sari; Rizka Destiana; Slamet Soebagyo
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 1 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v4i1.3394

Abstract

Mubut village is a built village that will be developed into a tourist village on Batam Island. This is necessary for the readiness of human resources on the island to contribute to the development of tourist villages. One of the human resources that need to be improved is the ability of micro-businesses and rural communities in their linguistic intelligence that is able to communicate with business English. With the linguistic intelligence possessed, it can contribute to its business activities and ultimately the level of financial sustainability is well maintained. The purpose of community service activities is to improve the competence of Mubut village community in improving linguistic intelligence (communication with English) in order to develop a built tourist village. The method that will be implemented is to conduct training offline, provide pocket books and simulation videos. The expected results are the existence of training materials, the availability of pocketbooks and video tutorials on how to easily communicate business English that can be accessed by micro-businesses and the public. This community service is one of the applications of Project-Based Learning for Business English subjects II, Managerial Accounting and Marketing also Business Finance for Business Administration Study Program.
Leverage as Moderation on the Effect Firm Size, Managerial Ownership and Conflict of Interest on Accounting Conservatism Nadia Amanda Putri; Rizka Destiana
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11523

Abstract

This study examines how firm size, managerial ownership, and conflict of interest influence the application of accounting conservatism, with leverage as a moderating variable. The population studied comprised 125 manufacturing companies in the non-cyclical consumer sector, listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Using purposive sampling, 41 companies were selected, yielding 2025 units of analysis. The food and beverage sector was chosen for its stable demand, despite challenges such as strict regulations, fluctuations in raw material prices, and growing health and sustainability awareness. The analytical tools used to test the hypotheses were multiple regression and moderating-variable regression analyses in IBM SPSS 26. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage moderated the effect of conflict of interest on accounting conservatism, weakening it. The results of the study indicate that firm size, managerial ownership, and conflict of interest do not affect accounting conservatism. Leverage is unable to moderate the relationship between firm size and managerial ownership on accounting conservatism. However, leverage can moderate the effect of conflict of interest on accounting conservatism, thereby weakening it. The results of this study indicate that a larger size does not guarantee that a company will apply the principle of conservatism. Managerial decisions and internal company policies often have a greater influence than size. Managerial ownership also cannot explain how accounting conservatism is applied, because low managerial ownership makes managers less conservative in preparing financial statements. Company managers currently receive bonuses because of their sense of ownership of the company, not only because of increased profits. A conflict of interest within the company does not always affect accounting conservatism, depending on specific conditions. When a company has low debt, management may feel freer to make more optimistic decisions because they do not face financial pressure from creditors, thereby reducing conflicts of interest.
Co-Authors Andi Erna Mulyana Desi Ratna Sari Mia Syafrina Nadia Amanda Putri Slamet Soebagyo Sugeng Riadi Yulinda Yulinda